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IPO Registration In Nepal
An Initial Public Offering (IPO) is the process through which a company offers its shares to the general public for the first time. IPO registration in Nepal refers to the legal and regulatory procedure that a company must complete before issuing shares to the public. The process is regulated by the Securities Act, 2063, the Companies Act, 2063, and regulations issued by the Securities Board of Nepal (SEBON). IPO registration is designed to ensure transparency, investor protection, disclosure of material information, and compliance with capital market requirements. Before a company can issue shares to the public, it must obtain approval from SEBON and satisfy various legal, financial, and procedural requirements.
Nepal Commercial
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Niti Partners and Associates
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Limitations Can Be Extended In An Emergency: SC Dish Home Case 2026
In the landmark ruling of Dish Media Network Limited vs. Revenue Tribunal Kathmandu et al. Writ No. 080-WO-0380, January 18, 2024 (2080/10/05 B.S.) (“Dish Home Case,”) the division bench of the Supreme Court of Nepal established a vital precedent bridging the gap between special tax statutes and general civil procedures. The bench, comprising Honorable Justices Dr. Manoj Kumar Sharma and Mahesh Sharma Paudel, ruled on whether administrative tax deadlines can completely bar a company’s access to justice during a medical crisis.
Nepal Litigation
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Niti Partners and Associates
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Safe Harbour Rules In Nepal: Complete Guide To Transfer Pricing Under The Income Tax Act
Nepal has introduced a statutory Safe Harbour framework for transfer pricing through the amendments made by the Finance Act, 2083 to the Income Tax Act, 2058. The new provision, Section 33A, establishes prescribed conditions under which eligible taxpayers can determine the transfer price of specified transactions by applying the statutory safe harbour benchmarks. The reform adds a more predictable mechanism to Nepal’s existing transfer pricing framework, which is principally governed by Section 33 of the Income Tax Act and the Inland Revenue Department‘s Transfer Pricing Directives, 2024 (2081 BS).
Nepal Tax
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Niti Partners and Associates
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Solar Projects In Nepal : Due Diligence Items To Watchout In 2026
Nepal has relied on hydropower for decades, but the country’s energy planners have started treating solar as a necessary complement rather than an afterthought. Hydropower generation in Nepal is seasonal, with output falling sharply in the dry winter months just as demand peaks, while solar irradiation is comparatively steady and can plug the gap. The Nepal Electricity Authority (NEA) has responded with a series of competitive solar bidding rounds over the past three years, including an 800 MW tender that eventually drew commitments for 960 MW across 63 developers.
Nepal Energy
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Niti Partners and Associates
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